State Act
14
Section 14. Burden of proof
CHHATTISGARH COMMERCIAL TAX ACT 1994
Act no. 5 of 19951995RepealedMadhya Pradesh (State Act)
This Act was repealed on a date we do not have by the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), s.72, as printed in the Madhya Pradesh copy of that Act: "The Madhya Pradesh Vanijyik Kar Adhiniyam 1994 (No.5 of 1995) shall stand repealed on the date of coming into force of this Act"; it may still apply to matters that began before then.
Sec. 14 : Burden of proof The burden of proving that any sale or purchase effected by a dealer is not liable to tax under 2[Section 9 or Section 9-A] or Section 10 or Section 21 as the case may be, shall be on the dealer.